They mean a company self-insured policy. In most cases the insurance company is responsible for submitting that info on a form 1095B. If they're self-insured, then they're responsible for submitting the 1095B. However, I've been told by our ACA expert that we should recommend they check with their administrator first to see if the administrator intends to do the 1095B. If the administrator is not going to do the filing, then the end user must do it.